Taxes Consolidation Act 1997 section 835AN

Application of Chapter 6

Section 835AN provides that the withholding tax mismatch rules in this Chapter apply to entities that are within the charge to corporation tax.

• The Chapter containing the withholding tax mismatch provisions applies to entities within the charge to corporation tax.
• This includes Irish-resident companies and non-resident companies carrying on a trade in the State through a branch or agency.
• The operative withholding tax mismatch rule is contained in section 835AO.
• Individuals, partnerships, and other entities outside the charge to corporation tax are not within the scope of this Chapter.